Income Tax Act 2007

If you need more information about this Act, please contact the administering agency: Inland Revenue Department
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Schedule 14
Depreciable intangible property

ss DZ 11, EE 43, EE 2, EZ 12

  • Schedule 14 heading: amended, on 1 April 2008, by section 557 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

1the right to use a copyright
2the right to use a design or model, plan, secret formula or process, or other like property or right
3a patent or the right to use a patent
4a patent application with a complete specification lodged on or after 1 April 2005
5the right to use land
6the right to use plant or machinery
7the copyright in software, the right to use the copyright in software, or the right to use software
8the right to use a trademark
9management rights and licence rights created under the Radiocommunications Act 1989
10a consent granted under the Resource Management Act 1991 to do something that otherwise would contravene sections 12 to 15 of that Act (other than a consent for a reclamation), being a consent granted in or after the 1996–97 tax year
11the copyright in a sound recording, if the copyright was produced or purchased by the taxpayer on or after 1 July 1997, and copies of the recording have been sold or offered for sale to the public
12plant variety rights granted under the Plant Variety Rights Act 1987 or similar rights given similar protection under the laws of a country or territory other than New Zealand
13a right to use plant variety rights granted under the Plant Variety Rights Act 1987 or a similar right under the laws of a country or territory other than New Zealand